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Pensions
The May edition of HMRC’s Pension schemes newsletter 139 has articles on: relief at source ― annual return of information for 2021-22; digitisation of relief at source; managing pension schemes service; and accounting for tax returns.
Luxembourg
The text of a new UK-Luxembourg double tax convention and protocol that was signed on 7 June 2022 has been published. It has not yet entered into force.
HMRC Glasgow
HMRC Glasgow regional centre and UK government hub was formally opened by Jim Harra HMRC’s first permanent secretary and chief executive on 6 June. The building which also accommodates the Cabinet Office’s second headquarters is home to about 2 600 HMRC and around 270 Cabinet Office full-time equivalent roles.
Basis period reform
The Law Society has responded to HMRC’s consultation on potential easements for firms affected by the basis period...
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